{"id":135462,"date":"2009-07-28T00:00:00","date_gmt":"2009-07-27T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-ms-markfed-refined-oil-and-allied-on-28-july-2009"},"modified":"2015-11-16T18:12:01","modified_gmt":"2015-11-16T12:42:01","slug":"commissioner-vs-ms-markfed-refined-oil-and-allied-on-28-july-2009","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-ms-markfed-refined-oil-and-allied-on-28-july-2009","title":{"rendered":"Commissioner vs M\/S Markfed Refined Oil And Allied &#8230; on 28 July, 2009"},"content":{"rendered":"<div class=\"docsource_main\">Punjab-Haryana High Court<\/div>\n<div class=\"doc_title\">Commissioner vs M\/S Markfed Refined Oil And Allied &#8230; on 28 July, 2009<\/div>\n<pre>CEA No. 46 of 2009(O&amp;M)              1\n\n           IN THE HIGH COURT OF PUNJAB AND HARYANA AT\n                        CHANDIGARH.\n\n                          CEA No. 46 of 2009(O&amp;M)\n                          Date of decision 28 .7.2009\n\n\nCommissioner, Central Excise Commissionerate, Jalandhar\n                                                    ...Appellant\n\n                          Versus\n\nM\/s Markfed Refined Oil and Allied Industries           ... Respondent\n\nCORAM:       HON'BLE MR. JUSTICE M.M. KUMAR\n             HON'BLE MR. JUSTICE JASWANT SINGH\n\nPresent:     Mr. Gurpreet Singh ,Advocate for the appellant\n\n\n1. Whether Reporters of local papers may be allowed to see the judgement ?\n2. To be referred to the Reporter or not ?\n3. Whether the judgement should be reported in the Digest ?\n\nM.M.KUMAR, J.\n<\/pre>\n<p>             The revenue has filed the instant appeal under Section 35 G of<\/p>\n<p>the Central Excise Act, 1944 challenging order dated 28.3.2008 passed by<\/p>\n<p>the Customs, Excise and Service Tax Appellate Tribunal, New Delhi (for<\/p>\n<p>brevity &#8216;the Tribunal&#8217;). The Tribunal has recorded a categorical finding that<\/p>\n<p>there is no material brought on record which may lead to an inference that<\/p>\n<p>there was any intention to evade duty by playing fraud or collusion. The<\/p>\n<p>dealer- respondent is a government undertaking namely Markfed. After<\/p>\n<p>recording the aforesaid finding, the order of penalty has been set aside by<\/p>\n<p>the Tribunal.\n<\/p>\n<p>             Having heard learned counsel, we find that no exception is<\/p>\n<p>provided to interfere in the impugned order in which pure findings of fact<\/p>\n<p>have been recorded. Once the dealer- respondent is a government<\/p>\n<p>organisation like Markfed it is not easy to infer any evasion of duty much<br \/>\n<span class=\"hidden_text\"> CEA No. 46 of 2009(O&amp;M)                2<\/span><\/p>\n<p>less its intention to do so. There is thus no merit in the appeal as no question<\/p>\n<p>of law warranting its admission would arise. Dismissed.<\/p>\n<pre>\n\n\n                                             (M.M.Kumar)\n                                               Judge\n\n\n\n                                             (Jaswant Singh)\n28.7.2009                                       Judge\n\nokg\n <\/pre>\n","protected":false},"excerpt":{"rendered":"<p>Punjab-Haryana High Court Commissioner vs M\/S Markfed Refined Oil And Allied &#8230; on 28 July, 2009 CEA No. 46 of 2009(O&amp;M) 1 IN THE HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH. CEA No. 46 of 2009(O&amp;M) Date of decision 28 .7.2009 Commissioner, Central Excise Commissionerate, Jalandhar &#8230;Appellant Versus M\/s Markfed Refined Oil and Allied [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[8,28],"tags":[],"class_list":["post-135462","post","type-post","status-publish","format-standard","hentry","category-high-court","category-punjab-haryana-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commissioner vs M\/S Markfed Refined Oil And Allied ... on 28 July, 2009 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/commissioner-vs-ms-markfed-refined-oil-and-allied-on-28-july-2009\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Commissioner vs M\/S Markfed Refined Oil And Allied ... on 28 July, 2009 - Free Judgements of Supreme Court &amp; 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